Raghunandan Chowdarapu, Hyderabad V. ITO., Ward-8(1), Hyderabad

ITA 1457/HYD/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 98736 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-11-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 04-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E SUNIL BABU
• Assessee Lawyers: A V RAGHURAM
• Keywords: Reasonable cause
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA.NO.1457/HYD/2014 ASSESSMENT YEAR 2009-2010 MR. RAGHUNANDAN CHOWDARAPU, HYDERABAD. PAN ABJPC7438A VS. THE INCOME TAX OFFICER WARD 8(1) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : MR. A.V. RAGHURAM FOR REVENUE : MR. K.E. SUNIL BABU DATE OF HEARING : 19.11.2015 DATE OF PRONOUNCEMENT : .11.2015 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE A.Y. 2009-10. THIS APPEAL OF THE ASSESSEE IS AGAINST THE ORDER OF THE LD. CIT(A) IN CONFIRMING THE ADDITIONS MADE BY THE A.O. UNDER SECTION 68 OF THE I.T. ACT. ONE OF THE GROUND RAISE D BY THE ASSESSEE IS ALSO AGAINST THE ORDER OF THE LD. CIT(A ) IN DISPOSING OF THE APPEAL, EXPARTE THE ASSESSEE. 2. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE, MR. A.V. RAGHURAM, SUBMITTED THAT THE ONL Y ADDITION MADE BY THE A.O. WAS UNDER SECTION 68 OF T HE I.T. ACT AND THE ASSESSEE WAS PREVENTED BY A REASONABLE CAUSE IN NOT APPEARING BEFORE THE LD. CIT(A) ON THE DATES 2 ITA.NO.1457/HYD/2014 MR. RAGHUNANDAN CHOWDARAPU, HYDERABAD. FIXED FOR HEARING. HE PRAYED THAT THE ASSESSEE MAY BE GIVEN A FAIR OPPORTUNITY OF PRESENTING ITS CASE BEF ORE THE LD. CIT(A). 3. THE LD. D.R. SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW BUT DID NOT SERIOUSLY OBJECT TO T HE REMAND OF THE APPEAL TO THE LD. CIT(A). 4. ON GOING THROUGH ORDER OF THE LD. CIT(A), WE FIND THAT THE ASSESSEE HAD APPEARED BEFORE THE LD. CIT(A) ON 25.11.2013 AND SOUGHT ADJOURNMENT ON THE GROUND THAT AUDITORS HAVE CALLED FOR CERTAIN INFORMATION TO BE FILED AND THAT THE SAME IS BEING COLLECTED. THEREAF TER, THERE WAS NO COMPLIANCE BY THE ASSESSEE. THEREFORE, IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE IS SUE TO THE FILE OF THE LD. CIT(A) FOR FRESH DISPOSAL IN AC CORDANCE WITH LAW, AFTER GIVING REASONABLE OPPORTUNITY OF HE ARING TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27.11.2015. SD/- SD/- (S. RIFAUR RAHMAN) (SMT. P. MADHAVI DEVI) ACOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 27 TH NOVEMBER, 2015 VBP/- 3 ITA.NO.1457/HYD/2014 MR. RAGHUNANDAN CHOWDARAPU, HYDERABAD. COPY TO 1. MR. RAGHUNANDAN CHOWDARAPU, H.NO.8-3-976/69, 301, JSR RESIDENCY, SHALIVAHANA NAGAR, SRINAGAR COLONY, HYDERABAD 500 073. 2. THE INCOME TAX OFFICER, WARD 8(1), HYDERABAD. 3. CIT(A), VIJAYAWADA. 4. CIT-II, HYDERABAD. 5. D.R. I.T.A.T. A BENCH, HYDERABAD. 6. GUARD FILE